NJCPA IssuesWatch Podcast

The traditional view of accounting as simple financial recordkeeping is officially outdated. Today’s CPAs leverage some of the most sophisticated technology available — and play a key role in developing and implementing it. James Horne, president and CEO of Junior Achievement, and Sarah O’Rourke, CPA, accounting professor at Rutgers Business School, explore the push for official STEM (science, technology, engineering, and math) recognition for accounting in New Jersey, following key legislative progress in the state Assembly. Tune in to learn how redefining accounting as STEM could reshape business education and the future workforce in New Jersey.

Topics discussed:

• How young people feel about accounting as a career path
• Why accounting belongs under the “T” in STEM
• The benefits of a STEM designation
• Are college accounting students aware of the STEM connection?
• Would a STEM designation attract more students to accounting?
• How technology is integrated into the college accounting curriculum
• How technology is included on the CPA Exam
• Are high schools and colleges pitching their accounting programs as STEM?

Resources:

• Accounting is STEM Bill Passes Assembly
• Connect with Sarah
• Connect with Jim
• Watch all IssuesWatch Podcast episodes

Get a high-level summary of the PCAOB’s new standard, QC 1000, A Firm’s System of Quality Control, which will be effective on Dec. 15, 2026..

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• QC 1000, A Firm’s System of Quality Control
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

This episode features Joseph Hunt, CPA, and Joseph Zapf, CPA, who are both managers at CliftonLarsonAllen. Joe and Joe discuss how they got started on their accounting journeys, their current impact on the profession, where they see the profession going and advice for the next generation. And find out where they weigh in on sweet vs. salty snacks, what superpower they’d like to have – and the controversial Taylor Ham vs. pork roll debate!

Topics discussed:

• What influenced Joe Zapf to major in accounting and become a CPA
• Joe Hunt’s first accounting job
• What Joe Zapf wants his biggest professional contribution to be
• The soft skill that has advanced Joe Hunt’s career the most
• What Joe Zapf thinks the profession will look like in 10 years
• Joe Hunt’s advice to those pursuing a CPA license
• Lightening round!

Resources:

• Connect with Joe Hunt
• Connect with Joe Zapf
• Watch all IssuesWatch Podcast episodes

Strict new independent contractor classification rules officially went into effect in New Jersey on Oct. 1. NJBIA’s Jack Kelly breaks down what these rules mean for businesses and gig workers, the steep penalties for violations, why the state pushed them forward despite massive opposition, and what legal or legislative avenues remain to fight back.

Topics discussed:

• Overview of the new rules
• Penalties for violations
• The policy and political impetus behind this
• Why the opposition to the rules was not successful
• What the Labor Commissioner is saying
• Independent contractor rules in other states
• The path forward

Resources:

• NJBIA Employment & Labor Law advocacy
• NJCPA Legislative Action Center
• Connect with Jack
• Watch all IssuesWatch Podcast episodes

In July 2026, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) 150, External Confirmations, which amends various sections of the auditing professional literature, mainly the guidance in AU-C 505, External Confirmations. Learn about the key elements of this new standard.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• AICPA Statement on Auditing Standards No. 150
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

When a Florida bill to dismantle its professional licensing boards was narrowly defeated, the CPA profession faced immediate political fallout — and Florida isn’t the only state considering deregulation. James Cox, vice president of state advocacy at the AICPA, breaks down the growing national push toward occupational licensing reform. He explores what happened in Florida, how deregulation threatens state boards of accountancy, the potential risks to public protection and business stability, and why New Jersey CPAs should care about what’s unfolding across the country.

Topics discussed:

• What “occupational licensing reform” and “deregulation” mean
• Deregulation proposals across the country
• What happened in Florida
• Distinguishing between reasonable efforts to modernize CPA licensure and those that could weaken standards
• The role that state boards of accountancy play
• Risks to businesses, government entities and individual consumers
• Why New Jersey CPAs should be concerned
• Other big issues impacting CPAs: CPA licensure pathway, tax on professional services, AI regulation

Resources:

• AICPA advocacy
• NJCPA Legislative Action Center
• Connect with James
• Watch all IssuesWatch Podcast episodes

Understand the AICPA Auditing Standards Board’s new standard that enhances and clarifies auditor responsibilities relating to fraud or suspected fraud in a financial statement audit.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• ASB approves standard on auditors’ responsibilities relating to fraud
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

This episode features Kevin Bordner, CPA, director of corporate accounting at Corcentric, and Michael Rodrigues, CPA, senior vice president and CFO at Delta Dental of New Jersey. Kevin and Mike trace their journeys from accounting majors to industry leaders, discussing the moments that sparked their careers and the game-changing soft skills and daily routines that boost their day-to-day productivity. They also weigh in on some age-old Jersey debates: pork roll vs. Taylor ham, Yankees vs. Phillies and oceans vs. mountains.

Topics discussed:

• What influenced Kevin’s decision to major in accounting
• Mike’s first accounting jobs
• The top soft skill that has advanced Kevin’s career
• The habit that maximizes Mike’s productivity
• Kevin’s advice for future CPAs
• What Mike wants his biggest professional contribution to be
• Lightening round!

Resources:

• Connect with Kevin
• Connect with Mike
• Watch all IssuesWatch Podcast episodes

We’re taking a look at the new risk-based approach to planning and performing a group audit that’s prescribed in Statement on Auditing Standards (SAS) 149. The new standard is effective for audits of group financial statements for periods ending on or after Dec. 15, 2026.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• SAS 149 is coming: What audit teams need to know
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group

The accounting profession is constantly strategizing on how to attract young talent — but how often do we listen directly to the students themselves? In this episode, hear from Emily Slocum, a Randolph High School student dual-enrolled at County College of Morris, who recently completed an accounting internship. Emily shares her unique perspective on what first sparked her interest in the profession, common misconceptions among her peers and how AI tools are actively shaping how her generation learns and views entry-level work.

Topics discussed:

• What made Emily interested in accounting
• Why she chose the dual-enrollment path
• 4How her accounting classes differ from her other classes
• What surprised Emily during her summer internship at an accounting firm
• Students’ misconceptions about accounting
• The parts of accounting and appeal most to Emily
• How her friends and family feel about her pursuing accounting
• Messages about the profession that resonate with students
• How AI is being used in the classroom
• Skills young professionals need
• What firms can do to make internships more meaningful
• Emily’s advice for reaching high school students

Resources:

• Resources for accounting students
• Resources for early-career professionals
• Watch all IssuesWatch Podcast episodes